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About some revisions of the city tax regulations accompanied with the enforcement such as the temporary exception methods of local taxes

Last update date March 18, 2019

Some reform bills such as the city tax regulations were approved in the City Counsil third regular assembly in 2012 and were promulgated on September 25, 2012. In addition, on the approval, incidental opinion (PDF: 74KB) was referred.

1 revision contents

(1) 500 yen raise in tax rate of per capita rate of personal municipal tax

Among restoration, reconstruction contracts accompanied with the Great East Japan Earthquake, it was decided to raise standard tax rate of per capita rate of individual municipal tax 500 yen by the exception method only for ten years from 2014 in temporariness of local taxes that were established to find the resources about emergency disaster prevention, reduce disaster damage business performed in local public entities of the whole country.

For Motoichi, we work on administrative reform and securing of resources more than before, but raise tax rate of per capita rate of individual municipal tax 500 yen based on purpose of this exception method for temporariness and between 2014 and 2023 as security of necessary resources is demanded to go ahead through community development protecting civic relief, security, and to perform earthquake disaster measures to build Yokohama that we can live for for the future steadily. (in addition, raised 500 yen between the same periods about personal prefectural tax.)

  • The grounds text

It is law Article 2 Paragraph 2 about exception in temporariness of local taxes to modify security of resources necessary for measure for disaster prevention that local public entity carries out about revival from the Great East Japan Earthquake

  • Application

From 2014 to 2023 (from June, 2014 to May, 2024)

(2) The abolition of Retirement income 10% tax credit

It would be abolished about Retirement income 10% of personal residence tax tax credit measures permanently in 2011 by the taxation system revision, but it was decided to do with resources of emergency disaster prevention, reduce disaster damage business performed about for in (1) and local public entities in total of the whole country for house for increased income by this abolition, ten years until 2022.

  • Application

From separation pay paid after January 1, 2013 (lasting measures)

Calculation method of personal residence tax to affect Retirement income

Purpose and way of thinking of two yield of taxes

(1) Way of thinking of country: Scheme in tax finance to earthquake disaster measures that the local governments of the whole country work on

When each local governments of the whole country were urgent, and they carried out disaster prevention, reduce disaster damage business during intensive revival periods from 2011 to 2015, as measures in necessary tax finance, country established "law (the H23.12.2 promulgation) about temporariness exception of local taxes to modify security of resources which were necessary for measure for disaster prevention that local public entity carried out about revival from the Great East Japan Earthquake", and they prepared for the next scheme.

Way of thinking of country

(2) Way of thinking of Motoichi: We utilize scheme in tax finance that country prepared to the maximum

About 900 million yen, the Retirement income 10% tax credit abolition estimate to be about 300 million yen, total about 1.2 billion yen, and, as for the yield of taxes accompanied with the regulations revision of 2012, tax rate increase of per capita rate anticipates that it is about 12 billion yen in ten years in the single year on the basis of the flat year. This increased income conjugates to repayment resources of business that local bond (urgent disaster prevention, reduce disaster damage industrial bonds) taken a step in particular in the country can allot.

Income possibility according to the year

  • Way of thinking (as of September, 2012 anticipate) of resources utilization

Way of thinking of resources utilization

  • About the amount of operating cost financial statements and resources which earthquake disaster measures cost

Earthquake disasters measures operating cost from 2012 to 2016 was 83 billion yen.

For these resources, we introduced public funds positively and utilized municipal bond 13.1 billion yen while securing fiscal discipline.

In inflection of municipal bond, we made use of scheme in tax finance that country prepared as follows to the maximum.

  • Issuance of "urgent disaster prevention, reduce disaster damage industrial bonds"
  • The yield of taxes by per capita rate 500 yen increases of personal municipal tax conjugates to repayment resources of business that "urgent disaster prevention, reduce disaster damage industrial bonds" can allot

Earthquake disaster measures business

  • Reference

Financial statements (PDF: 98KB) of earthquake disaster measures business that we arranged with earthquake disaster measures business (H24 - H28) H24 fiscal budget

About earthquake disaster measures business in 2012 original budget (PDF: 154KB)

Laws and ordinances (PDF: 180KB) concerned

Ministry of Internal Affairs and Communications homepage (the outside site)

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The financial Leading court lady tax part taxation system section

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